Proceedings of Global Accounting, Finance and Economics Conference

20-21 February 2012

Venue: Rydges Hotel, 186 Exhibition Street, Melbourne, Australia

Editor:  Tanzil Hoque,

Australian Research Centre for Accounting, Finance and Economics, Australia

Published by: World Business Institute Australia

ABN: 62 087 222 400

31 Blake Street, Berwick 3806,

Melbourne, Victoria, Australia

ISBN : 978-1-922069-01-6

Copyright 2012 by the above publisher. All rights reserved. No part of this publication can be reproduced in any form or by any means without the permission of the concerned author and/or the WBI

Editorial Note: These proceedings are organised under the following tracks:

1. Accounting

2. Banking

3. Economics

4. Finance

How to find your paper?

Papers contained in these proceedings are refereed papers as they are anonymously peer reviewed. The readers are advised to click on individual track names (say Accounting) and then select the paper by the paper number, title and or author (s). We have tried to minimise the errors but sole responsibility rests on the author(s) concerned. In some cases, we have provided "abstract" only as per instruction of the concerned author(s). We hope these papers would serve as the most valuable materials for Accounting, Banking, Economics and Finance  research only and no materials should be used or manipulated for any purpose other than purely academic research. We appreciate the contribution of the author(s) and our editorial staff who worked relentlessly to make the conference an outstanding success.

Tanzil Hoque